Everton are still negotiating with Manchester United over a fee for striker Romelu Lukaku, a source close to the deal has told Independent.ie.

Reports broke on Thursday morning suggesting Old Trafford chiefs had agreed a £75m deal to sign Belgian striker Lukaku, with subsequent stories suggesting he would complete a United medical in Los Angeles before meeting up with Jose Mourinho’s squad when they land in America on Sunday.

Yet Independent.ie has been informed that United’s offer for Lukaku is still some way short of Everton's valuation, with the initial offer not containing enough guaranteed money to satisfy Goodison Park chiefs.

Sky Sports are reporting that Everton will demand as much as £90m to agree to a sale, with their desire to secure a cash fee regardless of Lukaku's success at United now the chief stumbling block in negotiations.

A deal will be agreed between the two clubs in due course, with our sources telling us that Chelsea’s offers for Lukaku fell well short of the figures United have been discussing in recent days.

Lukaku appears to be keen to seal a move to United despite his stated dream of making a return to former club Chelsea, with images of him enjoying a holiday in Los Angeles with United midfielder Paul Pogba suggesting he is already getting acquainted ahead of his new career at Old Trafford.

Everton officials have also confirmed that a deal to bring Wayne Rooney back to Everton 13 years after he left United will be finalised in the coming days, with official confirmation on Lukaku’s move to Manchester likely to come at the same time as an announcement of Rooney’s return to Goodison Park.